Journal of the Korea Academia-Industrial cooperation Society (한국산학기술학회논문지)

The Korea Academia-Industrial cooperation Society (한국산학기술학회)
권호 표지
DOI QR코드

DOI QR Code

Design of Performance Measurement Indicators for the Small and Medium Sized Manufacturing Company

중소(中小)제조업의 성과평가를 위한 성과측정지표 설계 방법

  • Hong, Hyun-Gi (Department of Business Administration, Cheongju University) ;
  • Oh, Sang-Young (Department of Business Administration, Cheongju University)
  • Published : 2009.04.30
Download PDF
⟨ Previous Next ⟩

Abstract

Recently many companies has implied the measurement system to measure the organizational and personal performance. For that purpose the measurement system based on Balanced Scorecard(BSC) is broadly implemented. For the successful and effective measurement of performance measurement the design of measurement methodology and indicators should be carried out by experts in this field, and "the objectivity" should be kept in the whole process. But due to the financial difficulties many of the companies have relied on the standard (performance measurement) software, which is avaliable in the market. In this paper the performance measurement. Indicators has been presented for the small and medium sized manufacturing company. As the result of this research the presented performance measurement indicators for administration, operation and R&D part are statistically verified as it is effective.

최근 조직의 성과평가 또는 개인의 성과평가를 위한 시스템이 많이 도입되고 있다. 특히 중소 제조업의 성과평가를 위한 BSC활용이 확산되고 있다. 그러나 성과평가시스템이 전문가에 의해 설계되고 구축되어야하지만 중소기업의 자금 부족으로 인해 소프트웨어 기업에서 판매하는 소프트웨어에 의존하여 실시하고 있다. 그렇지만 성과측정의 가장 중요한 것은 객관성이다. 따라서 효과적인 성과측정을 위해서는 측정하고자 하는 성과지표가 잘 설계되어야한다. 따라서 본 연구에서는 중소기업 중에서 제조업종을 영위하는 기업을 대상으로 성과평가를 하기위해 기준으로 삼을 수 있는 성과측정지표를 제시하였다. 연구 결과로 관리부서, 생산부서, 연구부서의 기준으로 제시되는 성과측정 지표가 매우 유효했음을 통계적으로 검증할 수 있었다.

Keywords

References

  1. 고성삼, 이창수, "중소제조기업의 균형성과표에 의한 경영성과측정," 중소기업연구, 24(4), pp.99-129, 2002.
  2. 정영일, "BSC 성과지표 간 인과관계분석," 박사학위논문, 계명대학교, 2003.
  3. 조관행, 80년대의 중소기업, 에코노미아, pp.36, 1984.
  4. 홍현기, 오상영, "개별성과측정시스템의 주요성과지표 설계 연구," 한국산학기술학회논문지, Vol. 9, No. 3, pp. 815-821, 2008. https://doi.org/10.5762/KAIS.2008.9.3.815
  5. A. Atkinson, "New directions in management accounting research," Journal of Management Accounting Research, 9(1), pp.80-180.1997.
  6. C. D. Ittner, F. L. David and R. Taylor, "Performance implications of strategic performance measurement in financial services firms," Accounting Organizations and Society, 28(7-8), pp.715-741, 2003. https://doi.org/10.1016/S0361-3682(03)00033-3
  7. K. L. Sedatole, "The Effect of Measurement Alternatives on a Nonfinancial Quality Measure's Forward: Looking Properties," The Accounting Review, Vol.78, 2003.
  8. M. G. Lipe, and S. Salterio, "The balanced scorecard: Judgmental effects of information organization and diversity," The Accounting Review, 75(3), pp. 283-298, 2000. https://doi.org/10.2308/accr.2000.75.3.283
  9. M. L. Roberts, T. L. Albright, and A. R. Hibbets, "Debiasing balanced scorecard evaluations," Behavioral Research in Accounting, (16) pp.75-88, 2004.
  10. R. D. Banker, H. Chang and M. J. Pizzini, "The Balanced Scorecard; Jundgmental effects of performance measures linked to Strategy," The Accounting Review, 79(1). pp.1-23, 2004. https://doi.org/10.2308/accr.2004.79.1.1
  11. R. S. Kaplan, D. P. Norton, "The Balanced Scorecard-Measures that Drive Performance," Harvard Business Review. Jan., pp.71-79, 1992.
  12. T. W. Scott and P. Tiessen, "Performance measurement and managerial teams," Accounting, Organizations and Society, 24, pp.263-285,1999. https://doi.org/10.1016/S0361-3682(98)00060-9